Dependent Care Assistance Program. 1. This plan is also implemented with the IRC Section 125 in the same manner as the Medical Reimbursement Plan and is voluntary. IRC regulations supersede if any item stated here conflicts with the government code. 2. Unit members may designate up to $5,000 a year to be withheld from their pay as non- taxable income to pay for the expenses of care for a dependent. 3. Because this plan is governed by federal laws, a dependent is defined as: a child under thirteen (13); a disabled spouse, relative or household member who is a dependent of the unit member for at least one half (0.5) of their support and spends eight (8) hours a day at home. 4. If the unit member's spouse is disabled or is a full-time student for at least five (5) months during the year, the maximum dependent care reimbursement is: $200 a month with one dependent and $400 a month with two (2) or more dependents. 5. Expenses for this program include: Nursery schools, kindergartens and day care centers serving six (6) or more children as well as home-care baby-sitters (state license not required); Dependent care centers providing day care for dependent adults (not residential care); and payments to related children age nineteen (19) or older by calendar year end, not claimed as dependents. 6. The district will ensure that each unit member has the opportunity to enroll in this plan.
Appears in 3 contracts
Samples: Classified Unit Bargaining Agreement, Classified Unit Bargaining Agreement, Classified Unit Bargaining Agreement
Dependent Care Assistance Program. 1. This plan is also implemented with the IRC Section 125 in the same manner as the Medical Reimbursement Plan and is voluntary. IRC regulations supersede if any item stated here conflicts with the government code.
2. Unit members may designate up to $5,000 a year to be withheld from their pay as non- non-taxable income to pay for the expenses of care for a dependent.
3. Because this plan is governed by federal laws, a dependent is defined as: a child children under thirteen (13); a disabled spouse, relative or household member who is a dependent of the unit member for at least one half (0.5) of their support and spends eight (8) hours a day at home.
4. If the unit member's spouse is disabled or is a full-time student for at least five (5) months during the a year, the maximum dependent care reimbursement is: $200 a month with one (1) dependent and $400 a month with two (2) or more dependents.
5. Expenses for this program include: Nursery schools, kindergartens and day day-care centers serving six (6) or more children as well as home-home care baby-baby sitters (state license not required); Dependent care centers providing day care for dependent adults (not residential care); and payments Payments to related children age nineteen (19) or older by calendar year end, not claimed as dependents.
6. The district will ensure that each unit member has the opportunity to enroll in this plan.
Appears in 2 contracts
Samples: Collective Bargaining Agreement, Collective Bargaining Agreement
Dependent Care Assistance Program. 1. This plan is also implemented with the IRC Section 125 in the same manner as the Medical Reimbursement Plan and is voluntary. IRC regulations supersede if any item stated here conflicts conflicts with the government code.
2. Unit members Employees may designate up to $5,000 a year to be withheld from their pay as non- taxable income to pay for the expenses of care for a dependent.
3. Because this plan is governed by federal laws, a dependent is defined defined as: a child under thirteen (13); a disabled spouse, relative or household member who is a dependent of the unit member employee for at least one one-half (0.5) of their support and spends eight (8) hours a day at home.
4. If the unit memberemployee's spouse is disabled or is a full-time student for at least five five (5) months during the year, the maximum dependent care reimbursement is: $200 a month with one dependent and $400 a month with two (2) or more dependents.
5. Expenses for this program include: Nursery schools, kindergartens and day care centers serving six (6) or more children as well as home-care baby-sitters (state license not required); Dependent care centers providing day care for dependent adults (not residential care); and payments to related children age nineteen (19) 19 or older by calendar year end, not claimed as dependents.
6. The district will ensure that each unit member employee has the opportunity to enroll in this plan.
Appears in 2 contracts
Samples: Classified Bargaining Agreement, Collective Bargaining Agreement